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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-36-8

Time of payment of tax

Official textsdlegislature.gov

The tax levied by § 10-36-6 shall become due and be payable to the county treasurer of each county in which the retail company operates and as certified by the secretary of revenue on June fifteenth of each year following the filing of the report of kilowatt hours delivered.

Last amended: Source: SL 1941, ch 363 , § 3; SDC Supp 1960, § 57.19B03; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2012, ch 66 , § 6.

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In this chapter (15 sections)
  1. 10-36-1 · Companies subject to tax--Classification of personal property…
  2. 10-36-2 · Types of property subject to taxation
  3. 10-36-3 · Definition of terms
  4. 10-36-4 · Map of lines in county filed with county auditor
  5. 10-36-5 · Annual report of electric energy subject to taxation…
  6. 10-36-6 · Tax levied on electric energy delivered--Credit
  7. 10-36-7 · Determination and certification to county auditors of tax…
  8. 10-36-8 · Time of payment of tax
  9. 10-36-9 · Penalty for delinquent payment--Collection by distress and…
  10. 10-36-10 · Distribution of tax proceeds to school districts
  11. 10-36-11 · Tax in lieu of other tax on operating property--Sales and…
  12. 10-36-12 · Municipal utilities exempt
  13. 10-36A-1 · Property exempt from ad valorem tax
  14. 10-36A-2 · Maps of water lines filed with county auditors
  15. 10-36A-3 · 10-36A-3 to 10-36A-8. Repealed by SL 1983, ch 91, § 1
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